Jury Service for the Self-employed

I am a sole trader and have been called for jury service.  This will last for approximately 2 weeks and therefore I have had to cancel all of my appointments for this period. Do I have any entitlement to claim for the loss of my earnings during my 2 week period of jury service?

1st April 2010

As a self-employed individual, if you are called up for jury service you are entitled to claim a daily allowance for loss of earnings over the period of service.  The rate at which you can claim is dependant on the number of hours and period you act as a juror. In addition, you can also claim a daily allowance for subsistence and travel costs incurred.

When making a claim for loss of earnings you will need to provide the court with some supportive evidence and you may need consult your accountant on this. Details of the rates payable can be obtained from the Crown Court where you have been asked to attend, or on the website at www.hmcourts-service.gov.uk.

Any payments you receive from the court to compensate you for financial loss will be treated as taxable receipts of the business. Any payments made to you in respect of personal expenditure you incur, such as a daily subsistence allowance and travel costs, will not taxable. You local TaxAssist Accountant can provide more information and assistance.

By Jo Nockels

Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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